Standards for the Tailoring of Tax Administrative Penalties in Northeast China will be implemented from September 1st

The reporter learned from the Dalian Taxation Bureau of the State Administration of Taxation that the taxation department of Liaoning, Jilin, Heilongjiang, and Dalian provinces has recently issued the "Dechat Corruption of Taxation Administrative Penalties in Northeast China Regional Taxation." 55 tax illegal acts will be implemented with a uniform discretion. These illegal acts basically cover all laws and daily tax law enforcement behaviors that involve punishment of tailoring in the tax -related laws and regulations, and issues such as tax administrative penalties in the Northeast region are inconsistent. It will be effectively resolved.

It is understood that in order to effectively solve the irregularity of tax administrative penalties and inconsistent punishment standards in various places, optimize the business environment of the Northeast region, promote the unified tax law enforcement standards in the Northeast region, and better serve the national regional coordinated development strategy. Under the guidance of the State Administration of Taxation's Special Commissioner Office in Shenyang, the tax department jointly drafted the "Dechat Corruption of the Taxation Administrative Penalties in Northeast China Regional Taxation" with Liaoning, Jilin, and Heilongjiang. New model of regional tax administrative penalties.

According to 8 tax -related laws and regulations such as the "Tax Collection and Management Law" and the implementation rules, the decision -making benchmarks 55 categories of 55 items including tax registration, account book vouchers, tax declaration, tax collection, tax inspection, invoice and ticket certificate, tax guarantee, etc. The punishment standards for tax illegal acts have been uniformly regulated. In the setting of the punishment standard, the "quota+ amplitude" method is set to set the tailoring conditions and punishment standards one by one to achieve the "one ruler" of tax punishment, which is compared in terms of punishment standards. The original punishment standards of the "three provinces and one city" have been reduced to varying degrees, and the reality of law enforcement in the Northeast region is fully considered, and it is more fair, transparent and operable. In terms of content, there are three characteristics: one is the unity of science and rationality. Clarify the boundaries of "penalties" and "non -penalty", scientifically set up tailor conditions, and implement settings of settings, so as to "be punished" and "be punishment. Second, the flexibility and rigidity of tax law enforcement are unified. For minor illegal acts, they will not be punished according to the specific situation, "first violations" or lower standard penalties, and severe tax violations such as stealing, escaping, resisting, fraud, and invoices are severely cracked down. It reflects the rigidity of tax law enforcement. The third is to unify systemicity and flexibility. Supporting the auxiliary tailoring system for administrative penalties for the development of taxation, automatically calculate and solidify the punishment results of 43 daily illegal acts such as declaration and invoices, avoid the randomness of punishment, and ensure that the punishment results are fair and fair.

The "Standards for Administrative Penalties for Taxation in Northeast China Regional Taxation" will be implemented from September 1, 2022. For tax violations that have undergone the tax illegal of the tax department before the implementation, the tax department has not yet made the administrative penalty decision. If it is conducive to tax administrative counterparts, it is handled in accordance with new regulations.

Peninsula Morning Post, 39 -degree video reporter Xiao Yan

- END -